The celebratory spirit of this Christmas season has been dampened by the Government's announcement of additional tax measures that will take effect in January 2010. We are in difficult and dire economic circumstances. Taxes to governments are like the fuel in motor vehicles. It is clearly understood that tough times demand and require bold, courageous and decisive actions.

The Opposition has labelled the new tax measures as "oppressive, cruel and unjust''. The results of a poll conducted by a television station revealed that 70 per cent of respondents viewed the announcement as simply harsh and inconsiderate taxation.

The matter of grave concern is the tax on the very basic food items, like bread, bun, bulla, salt, sugar, tinned foods, fruits, vegetables and ground provisions. In the sport of boxing, this could be described as a severe body blow. There is, however, no disputing that the tax on incontinent pads and sanitary napkins is definitely a low blow. Good nutrition, proper hygiene and sanitation are among the fundamentals to ensure the health and well-being of any nation.

Given the paramount importance of these fundamentals in building great nations, it is not unrealistic or unreasonable to expect that the very basic food items and those to ensure good hygiene and sanitation, like soaps and feminine napkins, should stay free from taxation.

I am, etc.,

Dr DAIVE R FACEY

DR.Facey@gmail.com